READING LIONS CLUB (CIO) Trustees Report 01st July 2023 to 30[th] June 2024
Trustees’ Annual Report for the period
From 1 st July 2023 to 30 th June 2024
Charity name: Reading Lions Club (CIO) Charity registration number: 1193075
Trustees Mrs J M B Hamblin Mr P M Hamblin Mr T J V Samuel Mrs S J Kidd-May Mr. Kamaljit Kundhi Mr D M Lawton Mr Ian Henderson Mr Andy Young Charity number 1193075 Principal address 18 West Court West Drive Sonning Reading RG4 6GL Independent examiner Miss L D Roberts FCCA Flat 2 Coppice House, Award Road Church Crookham Fleet GU52 6ER
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READING LIONS CLUB (CIO) Trustees Report 01st July 2023 to 30[th] June 2024
CONTENTS: -
Trustees Report ………………………………….….…Pages 3 to 5 Reference and Administrative Detail…………….…Page 6 Independent Examiners Report……………….……. Page 7 Statement of Financial Activities………….…….…. Page 8 Statement of Income and Expenditure…….…….…Page 9 Notes to the Financial Statement……………………Pages 10 to 14
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READING LIONS CLUB (CIO) Trustees Report 01st July 2023 to 30[th] June 2024
TRUSTEES’ REPORT
FOR THE YEAR ENDED 30[th] JUNE 2024
The Trustees present their report and financial statements for the year ended 30 June 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016)
Objectives and activities
The Charity's objects are for such purposes as are exclusively charitable in England & Wales, including in particular:
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the advancement of citizenship;
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promoting the Voluntary Sector for the public benefit by associating with local authorities in a common effort to advance education and provide facilities in the interests of social welfare for recreation or other leisure time occupation to improve the conditions of life of people in local, national and international communities;
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promoting volunteering;
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the relief of poverty and the relief of those in need in particular by providing humanitarian aid and disaster relief;
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the advancement of health or the saving of lives by preventing avoidable blindness, assisting disabled people to lead independent lives or helping to prevent or manage health issues;
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promoting for the benefit of the public the conservation protection and improvement of the physical
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
During the year the Reading Lions Club (CIO) organized various fundraising events and activities as set out in the notes to the accounts.
Achievements and performance
Reading Lions Club (CIO) continued to promote the health and wellbeing of the Reading community by improving the local environment, helping individuals in times of need, supporting Reading-based community groups and local charities.
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READING LIONS CLUB (CIO) Trustees Report 01st July 2023 to 30[th] June 2024
TRUSTEES’ REPORT
FOR THE YEAR ENDED 30[th] JUNE 2024
Donations and Activities for the period 1[st] July 2023 to 30[th] June 2024
December Santa Sleigh visits were a great success, making a profit of more than £4,000.00 Charity Golf Day for PSA raised more than £4,000.00.
We held a skittles evening at the Tilehurst Royal British Legion sharing the profits.
We supported fundraising for the Royal British Legion Poppy Appeal and the Marie Curie Daffodil Appeal.
We secured a grant of £2,500 from St James Place Foundation to support our 2023 PSA event.
Community Service: just some of the community support provided.
We supported a local deaf blind person with a donation of £500.00 towards a garden makeover project. We donated £500.00 towards the cost of home adaptations for a local lady with MS.
We donated £100.00 for a local single Mum struggling with her own and her children’s health issues, to with mental health to a series of gym / physio sessions.
We donated £250.00 to secure computer equipment for seven local deaf children, to help with schoolwork, via the Fleet Lions Club IT programme.
We donated £100.00 to pay for the installation of a replacement cooker for a client of Reading Mencap.
We donated £1,000 to the family of ‘baby Robyn, suffering from a rare eye cancer. The donation assisted the family with travel costs to and from hospital appointments.
We donated £500.00 towards the cost of removal and relocation of a defibrillator, previously donated to a local church hall. It will now be located outside for use by the wider population.
We donated £737.16 to provide a new bed and bedding for a local elderly couple having to adapt to changing and deteriorating health circumstances.
We donated annual Christmas food vouchers to local needy families and will purchase £2,000 food vouchers, for distribution. We donated £150.00 to the Tilehurst Fundraising for Ukraine group to help with crafting materials for their weekly workshops. We volunteered as collectors for Marie Curie Daffodil Appeal and the Royal British Legion Poppy Day appeals. We agreed to a donation of £750.00 to purchase flooring for a young single Mum recently re-housed.
We agreed to a donation of £1,000.00 for the Reading Family Aid ‘Toys & Teens’ Christmas appeal.
Food Bank Collections continued throughout 2022/23, collecting more than £140,000 worth of food since this began in 2020. We supported further Covid vaccination Clinics with volunteer marshals.
We supported a local family with the purchase of bunk beds and white goods for £552.00.
We donated £1,100 to the annual Lions Clubs, International, National and District appeals – Lions Brain Tumour Research, LIBRA, MedicAlert, Lions Sight Savers, Special Olympics, Youth.
We donated £1,000 to LCIF for are of greatest need.
Continue to collect spectacles for recycling and to deliver ‘message in bottle’ bottles. We supported the Coronation Square Pensioners’ Christmas lunch.
We continued with sponsorship of two children in Rwanda through ‘Gift of Hope’ donation of £300.00. Held our annual Prostate Cancer Awareness and PSA test event – testing 927 men.
Donated £600 for a cooker and washing machine for a young family in need.
Donated £1,000 for carpeting for a young family plus a food voucher and toys for the baby, at Christmas time. We donated £75.00 for a wheelchair for elderly disabled person.
We donated £750 to purchase white goods for a young family in need.
We donated £2,000 worth of food vouchers which were distributed to needy families at Christmas. We donated £250 to Royal Berkshire Hospital radio for new broadcasting equipment.
We donated £200.00 to a local Choir that assisted us with our Santa static event.
We donated £150.00 to Reading YMCA to purchase ‘moving-in’ packs for young people.
We donated £250.00 towards a specialist tricycle for a local young boy with cerebral palsy. We paid for 20 people plus carers to attend the District 105SC Family Day at Marwell Park. In addition,
We held a working party at the County Lock to clear grass, weeds and generally tidy the area. We also planted two trees in the area in honour of the late PCC Lion David Hitchins, a founder member of our Club, who sadly died. Lion Paul attended and laid a wreath in Caversham on behalf of the Club at the Memorial Sunday Service. LP Kam represented us at several Zone Club meetings and chaired the Club Trustees meetings.
The Trustees would like to thank the following sponsors and supporters who help make a difference.
Reading British Sub Aqua Club, St James Palace Charity, Quality Printers, DAS (Domestic Appliances Specialists), Tilehurst British Legion, Crowne Plaza Hotel, Dr Stephen Allen, Hennerton Golf Club, Waitrose (Oxford Road) Tesco (Oxford Road), Reading Bedding, The Circle Hospital, The Royal Berkshire Conference Centre and the individual members of the public that have raised funds specifically for our prostate cancer awareness programme.
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READING LIONS CLUB (CIO) Trustees Report 01st July 2023 to 30[th] June 2024
TRUSTEES’ REPORT
FOR YEAR ENDED 30[th] JUNE 2024
Financial review
The detailed financial position of the Charity is as shown in the Financial Statements. The Trustees consider the finances of the Charity to be satisfactory.
The club operates one bank account with Charity Aid Foundation (CAF) for receipt of charitable funds and donations made and can contain funds of both an unrestricted and restricted nature and for the receipt of Membership dues and payment of expenses associated with the running of the Club itself. Money for charitable purposes and money for the administration of the charity are recorded separately and are presented separately in these accounts.
It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three- and six-month’s expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The Trustees have assessed the major risks to which the Charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
Structure, governance and management
Reading Lions Club (CIO) is governed by a Constitution dated 16 November 2020. The Club’s working Titles are Reading Lions Club and Lions Club of Reading.
The Club is affiliated to Lions Clubs International, a global organisation of volunteers dedicated to the highest standards of community and humanitarian service. Reading Lions Club exists for fellowship and to help those in need in the Local, National and International communities through both fund raising, grant making and direct involvement.
The charity is not politically aligned.
The Trustees who served during the year and up to the date of signature of the financial statements were: Mrs. J M B Hamblin Mr. P M Hamblin Mr. T J V Samuel Mr. Kamaljit Kundhi Mr. D M Lawton
The Club comprises volunteers who pay an annual subscription. It is managed by a Board of Trustees who are elected annually by and from amongst the Membership. The Board of Trustees of the Trust Fund meet on a regular basis and has Terms of Reference agreed by The Lions Club of Reading.
The Club holds two meetings each month and decisions are made on a simple majority basis of those members attending unless Constitutional or legal requirements mandate a greater majority.
All of the Trustees provide their services free of charge. None of the Trustees had a material interest in any contract of significance to which the Charity was a party during the period.
The Trustees' report was approved by the Board of Trustees. Mrs. J M B Hamblin
Trustee Dated: 15th April 2025
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READING LIONS CLUB (CIO) Trustees Report 01st July 2023 to 30[th] June 2024
REFERENCE & ADMINISTRATIVE DETAIL
Trustees
Mrs. J M B Hamblin Secretary Mr. P M Hamblin Mr .T J V Samuel Treasurer Mrs. S J Kidd-May Mr. D M Lawton Mr. Kamaljit Kundhi President Mr .Ian Henderson. Past President Mr..A Young Resigned 11-03-24
Charity number 1193075 Principal address 18 West Court West Drive Sonning Reading RG4 6GL Independent examiner Miss L D Roberts
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READING LIONS CLUB (CIO) Trustees Report 01st July 2023 to 30[th] June 2024
INDEPENDENT EXAMINERS REPORT
TO THE TRUSTEES OR READING LIONS CLUB (CIO)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30 June 2024.
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed - Miss L D Roberts FCCA – 15th April 2025
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READING LIONS CLUB (CIO) Trustees Report 01st July 2023 to 30[th] June 2024
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE CHARITY ACCOUNT
| Unrestricted | Restricted | Total | Total | ||||||||||
| funds | funds | £ | £ | ||||||||||
| 2024 | 2024 | 2024 | 2023 | ||||||||||
| Income from | |||||||||||||
| notes | |||||||||||||
| donations and legacies | 3 | 1,709.57 | 0 | 1,709.57 | 14,067 | ||||||||
| charitable activities | 3 | 0 | 11,362.91 | 11,362.91 | 24,866 | ||||||||
| Fundraising Activities |
3 | 17,562.72 | 17,562.72 | ||||||||||
| Administrative Activities |
3 | 6,894.98 | 6,894.98 | ||||||||||
| Investments | 0 | 95 | |||||||||||
| total income | 3 | 19,272.29 | 18,257.89 | 37,530.18 | 39,028 | ||||||||
| Expenditure on: | |||||||||||||
| Raising funds | 4 | 11,110.52 | 0 | 11,110.52 | 23,376 | ||||||||
| Charitable activities | 4 | 17,828.28 | 12,004.58 | 27,853.85 | 20,884 | ||||||||
| Administrative activities |
4 | 8,140.55 | 8,140.55 | 7,238 | |||||||||
| Total resources expended | 4 | 28,938.80 | 20,145.13 | 47,104.92 | 51,498 | ||||||||
| net movement in funds | (9,666.51) | (1,887.20) | (9,574.70) | (12,470) | |||||||||
| Fund balances at 30th June 2023 |
44,118 | 5,806 | 49,994 | 62,464 | |||||||||
| Fund balances c/f at 30 June 2024. | 34,521.49 | 3,918.76 | 38,440.25 | 49,994 |
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READING LIONS CLUB (CIO) Trustees Report 01st July 2023 to 30[th] June 2024
BALANCE SHEET
AS AT 30[th] June 2024
| Notes Fixed Assets Tangible Assets 5 Current Assets Cash at bank and in hand Creditors amounts falling due within one year total assets less current liabilities Income Funds Restricted funds Unrestricted funds The Financial statements were approved by the Trustees 15th April 2025 Mrs. J M B Hamblin |
2024 £ £ 0 38,440.25 - 38,440.25 38,440.25 3,918.76 34,521.49 38,440.25 |
2023 1,979 48,015 - 48,015 49,994 5,806 44,188 49,994 |
2023 1,979 48,015 - 48,015 49,994 5,806 44,188 49,994 |
|---|---|---|---|
| 49,994 | |||
| 5,806 44,188 |
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| 49,994 | |||
Trustee Dated 15[th] April 2025
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READING LIONS CLUB (CIO) Trustees Report 01st July 2023 to 30[th] June 2024
NOTES TO THE FINANCIAL STATEMENTS
1) Accounting policies
Charity information
Reading Lions Club (CIO) is an incorporated organisation governed by a Constitution dated 16 November 2020
1.1 Accounting convention
The financial statements have been prepared in accordance with the Charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The Charity is a Public Benefit Entity as defined by FRS 102.
The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice, which is referred to in the Regulations, but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest£.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2
Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.
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READING LIONS CLUB (CIO) Trustees Report 01st July 2023 to 30[th] June 2024
1.4 Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.
Cost of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and equipment – 33.33% reducing balance
2) Critical accounting estimates and judgements
In the application of the Charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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READING LIONS CLUB (CIO) Trustees Report 01st July 2023 to 30[th] June 2024
3) Income from activities
| Income | 2024 £ |
2023 £ |
||
|---|---|---|---|---|
| Donations | 1,709.57 | 621.07 | ||
| Gift Aid | 0 | 266.89 | ||
| Northwood Sponsorship | 0 | 750 | ||
| Grants | 0 | 0 | ||
| Food Heroes | 0 | 172.90 | ||
| PSA 2022 | 50 | |||
| PSA 2023 | 2816 | |||
| Windsor2022 | 0 | 56 | ||
| Fireworks2022 | 0 | 3,030.15 | ||
| Golf Day2022 | 0 | 5,917.54 | ||
| Golf Day2023 | 5500.55 | 5,191.00 | ||
| Golf Day2024 | 5030.00 | 0 | ||
| Santa Sleigh | 5,578.82 | 5,955.01 | ||
| Skittles Evening | 1,110.45 | 1,500.01 | ||
| Coronation Fair | 0 | 405,81 | ||
| Insurance Refund | 179.72 | 0 | ||
| StorageRefund | 50 | 0 | ||
| Lions Clothing | 26 | 0 | ||
| Bank Interest | 87.18 | 95.34 | ||
| Sundry | 0 | 380 | ||
| Total General funds income | 19,272.29 | 26,801.91 | ||
| Restricted funds income | ||||
| PSA fund | 11,362.91 | 2,866 | ||
| Admin fund | 6,894.98 | 9,360 | ||
| Total Restricted funds | 18,257.89 | 12,226 | ||
| Total income received | 37,530.18 | 39,028 |
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READING LIONS CLUB (CIO) Trustees Report 01st July 2023 to 30[th] June 2024
Notes for the Financial Statements
4) Expenditure from Activities
| 4) Expenditure from Activities | |||
|---|---|---|---|
| Expenditure | 2024 | 2023 | |
| £ | £ | ||
| Donations | 15,849.27 | 13,775.36 | |
| Grants | 0 | 0 | |
| Northwood Sponsorship | 0 | 0 | |
| Windsor2022 | 0 | 56 | |
| 0 | |||
| PSA 2024 | 0 | 0 | |
| Golf Day2022 | 0 | 3,823.84 | |
| Golf Day2023 | 4,271.96 | 647.24 | |
| Golf Day2024 | 631.54 | 0 | |
| Fireworks2022 | 0 | 5,175.00 | |
| Ukraine Support | 0 | 2,766.83 | |
| Coronation Fair | 0 | 253.63 | |
| Santa Sleigh | 1,202.30 | 1,472.89 | |
| Food Heroes | 226.62 | 981.60 | |
| Lion’sDen | 0 | 7,109.00 | |
| SkittlesEvening | 356.50 | 795.00 | |
| Message in a Bottle | 1,920.40 | 0 | |
| Spectacle Collections | 77.74 | 0 | |
| Equipment | 79.99 | 3,303.13 | |
| CateringVan | 246.92 | 993.41 | |
| Storage Costs | 1,100.00 | 0 | |
| Insurances | 166.27 | 0 | |
| Website &IT | 339.88 | 0 | |
| Lions Clothing | 39.00 | 0 | |
| Bank Charges | 60.00 | 63.00 | |
| Sundry | 391.40 | 732.99 | |
| Total general funds activities | 26,959.79 | 41,948.92 | |
| Disposal of fixed assets no proceeds | 1,979 | ||
| Restricted funds | |||
| Administrative activities | 8,140.55 | 7,238 | |
| PSA fund | 12,004.58 | 2,311 | |
| Total Restricted funds | 20,145.13 | 9,549 | |
| Total Expenditure | 47,104.92 | 51,498 |
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READING LIONS CLUB (CIO) Trustees Report 01st July 2023 to 30[th] June 2024
5) Tangible Fixed Assets
Plant and Machinery
| 2024 | 2023 | |
|---|---|---|
| B/Fwd Costs | 5,999 | 3,616 |
| Additions | 2,383 | |
| Disposals | (5999) | |
| C/Fwd Costs | 5999 | |
| B/Fwd Depreciation | 3.033 | 3,033 |
| Charge for the year | 987 | |
| Disposals | (3,033) | |
| C/Fwd Depreciation | 4,020 | |
| NBV | 0 | 1,979 |
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